Onkostennotas

Onkostennotas are expense notes used to document and request reimbursement for business-related costs incurred by employees, contractors, or volunteers on behalf of an organization. They serve as the source document for accounting and auditing and help separate reimbursable expenses from personal spending.

A typical onkostennota records key details: date of purchase, claimant name, department, purpose or project, vendor or merchant, amount and currency, and category (travel, lodging, meals, supplies). Receipts or digital copies are usually attached to substantiate items. Some forms also include budget codes, policy notes, and tax information such as VAT.

The workflow generally involves submitting the onkostennota to a supervisor or finance team, who review compliance with the organization’s expense policy, verify receipts, and approve or reject items. Once approved, the costs are posted to the general ledger and payment is issued, either via payroll reimbursement or accounts payable. Certain expenses may be advanced or settled on per diem.

Regulatory and accounting considerations include retention requirements for audit purposes, treatment of VAT, currency conversion in cross-border claims, and alignment with corporate or government procurement rules. Good practice includes maintaining a clear audit trail and implementing controls to prevent fraud or duplicate submissions.

Variants and tools: the concept exists in many sectors worldwide, with digital expense management systems replacing paper forms. Electronic submission, policy enforcement, automated receipt capture, and integration with ERP systems are common features. While the core purpose is consistent, terminology and specific rules vary by jurisdiction and organization.